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Who should take the Certified Public Accountant (CPA) Exam
To have a CPA designation, many businesses prefer their accountants. Applicants winning their CPA title will find themselves more hirable and will be better paid. People who wish to become business accountants and explore its dynamic culture to jump-start their certification and lifelong learning goals should take this exam. To become eligible for the exam, a candidate must have completed a 120 program approved by NYSED. As a non-official prerequisite, candidates must have studied the CPA exam dumps. Also, they must have completed their bachelor's degree with accounting as their major.
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How to Prepare For Certified Public Accountant (CPA) Exam
Preparation Guide for Certified Public Accountant (CPA) Exam
Introduction
For practitioners aspiring to become CPAs, the Standardized Certified Public Accountant test is a credentialing exam. The CPA exam tests are graded and governed by the American Institute of Certified Public Accountants (AICPA) and by the National Association of State Accountancy Boards (NASBA).
The American Institute of Certified Public Accountants (AICPA) is the United States' national professional association of Certified Public Accountants (CPAs), with more than 418,000 members in business and industry, public practice, government, education, student affiliates, and foreign associates in 143 countries. Established in 1887, the association sets ethical guidelines for audits of private businesses, non-profit organizations, federal, state, and local governments for the profession and U.S. auditing standards. It also establishes the Standardized CPA Test and rates it. The AICPA has offices in New York City; Durham, NC; Washington DC; and Ewing, NJ.
This exam guide is intended to get you to know about the exam details and help you to prepare for the Certified Public Accountant (CPA) Exam successfully. This guide includes information on the certification test target audience, recommended preparation and documentation, and a full list of exam targets, all to help you obtain a passing grade. To increase your chances of passing the test, AICPA strongly recommends a mix of on-the-job experience, a study of CPA exam dumps, course attendance, and self-study.
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CPA AA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Legal, Ethical and Regulatory Environment | 20% | - Ethics, independence, professional skepticism and quality control - Anti-money laundering, fraud and corporate governance - Regulatory framework including Companies Act 2014 |
| Topic 2: Accepting and Planning Audit Engagements | 25% | - Understanding entity and internal control systems - Pre-conditions, client acceptance and engagement terms - Risk assessment, materiality and audit strategy |
| Topic 3: Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
| Topic 4: Performing Audit Procedures and Gathering Evidence | 30% | - CIS auditing and computer-assisted audit techniques - Tests of controls and substantive procedures - Audit evidence, sampling and documentation |
| Topic 5: Review, Completion and Reporting | 20% | - Audit reports, modifications and other communications - Evaluation of misstatements and review of work - Going concern, subsequent events and written representations |
